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Commission Regulation (EC) No 1725/2003 of 29 September 2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) (repealed)
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INTERNATIONAL ACCOUNTING STANDARD 1 Presentation of Financial Statements
INTERNATIONAL ACCOUNTING STANDARD 2 Inventories
INTERNATIONAL ACCOUNTING STANDARD 8 Accounting Policies, Changes in Accounting Estimates and Errors
INTERNATIONAL ACCOUNTING STANDARD 10 Events after the Balance Sheet Date
INTERNATIONAL ACCOUNTING STANDARD IAS 11 (REVISED 1993)
RECOGNITION OF CONTRACT REVENUE AND EXPENSES
29. An enterprise is generally able to make reliable estimates after...
30. The stage of completion of a contract may be determined...
31. When the stage of completion is determined by reference to...
32. When the outcome of a construction contract cannot be estimated...
34. Contract costs that are not probable of being recovered are...
INTERNATIONAL ACCOUNTING STANDARD IAS 12 (REVISED 2000)
RECOGNITION OF CURRENT TAX LIABILITIES AND CURRENT TAX ASSETS
RECOGNITION OF DEFERRED TAX LIABILITIES AND DEFERRED TAX ASSETS
Deductible temporary differences
24. A deferred tax asset should be recognised for all deductible...
25. It is inherent in the recognition of a liability that...
26. The following are examples of deductible temporary differences which result...
28. It is probable that taxable profit will be available against...
29. When there are insufficient taxable temporary differences relating to the...
30. Tax planning opportunities are actions that the enterprise would take...
Investments in subsidiaries, branches and associates and interests in joint...
RECOGNITION OF CURRENT AND DEFERRED TAX
INTERNATIONAL ACCOUNTING STANDARD IAS 14 (REVISED 1997)
68. Paragraphs 50 to 67 identify the disclosure requirements to be...
69. If an enterprise's primary format for reporting segment information is...
70. If an enterprise's primary format for reporting segment information is...
72. If an enterprise's primary format for reporting segment information is...
INTERNATIONAL ACCOUNTING STANDARD 16 Property, Plant and Equipment
INTERNATIONAL ACCOUNTING STANDARD 17 Leases
INTERNATIONAL ACCOUNTING STANDARD IAS 19 (REVISED 2002)
POST-EMPLOYMENT BENEFITS: DISTINCTION BETWEEN DEFINED CONTRIBUTION PLANS AND DEFINED BENEFIT...
25. Post-employment benefit plans are classified as either defined contribution plans...
26. Examples of cases where an enterprise's obligation is not limited...
29. An enterprise should classify a multi-employer plan as a defined...
30. When sufficient information is not available to use defined benefit...
31. One example of a defined benefit multi-employer plan is one...
32. Where sufficient information is available about a multi-employer plan which...
32A. There may be a contractual agreement between the multi-employer plan...
32B. IAS 37 Provisions, contingent liabilities and contingent assets requires an...
Defined benefit plans that share risks between various entities under...
35. IAS 37, provisions, contingent liabilities and contingent assets, requires an...
POST-EMPLOYMENT BENEFITS: DEFINED BENEFIT PLANS
50. Accounting by an enterprise for defined benefit plans involves the...
Recognition and measurement: present value of defined benefit obligations and...
Attributing benefit to periods of service
67. In determining the present value of its defined benefit obligations...
68. The projected unit credit method requires an enterprise to attribute...
69. Employee service gives rise to an obligation under a defined...
70. The obligation increases until the date when further service by...
71. Where the amount of a benefit is a constant proportion...
Recognition and measurement: plan assets
INTERNATIONAL ACCOUNTING STANDARD 21 The Effects of Changes in Foreign Exchange Rates
INTERNATIONAL FINANCIAL REPORTING STANDARD 3 Business combinations
INTERNATIONAL FINANCIAL REPORTING STANDARD 4 Insurance contracts
INTERNATIONAL ACCOUNTING STANDARD 24 Related Party Disclosures
INTERNATIONAL ACCOUNTING STANDARD 27 Consolidated and Separate Financial Statements
INTERNATIONAL ACCOUNTING STANDARD 28 Investments in Associates
INTERNATIONAL FINANCIAL REPORTING STANDARD 7 Financial Instruments: Disclosures
SIGNIFICANCE OF FINANCIAL INSTRUMENTS FOR FINANCIAL POSITION AND PERFORMANCE
NATURE AND EXTENT OF RISKS ARISING FROM FINANCIAL INSTRUMENTS
APPENDIX D Amendments to IFRS 7 if the Amendments to IAS 39...
INTERNATIONAL ACCOUNTING STANDARD 31 Interests in Joint Ventures
INTERNATIONAL ACCOUNTING STANDARD 32 Financial Instruments: Disclosure and Presentation
APPENDIX A Application Guidance IAS 32 Financial Instruments: Disclosure and Presentation
INTERNATIONAL ACCOUNTING STANDARD 33 Earnings per Share
APPENDIX A Using PresentValue Techniques to Measure Value in Use
INTERNATIONAL ACCOUNTING STANDARD IAS 37
Provisions, contingent liabilities and contingent assets
1. IAS 37 prescribes the accounting and disclosure for all provisions,...
APPLICATION OF THE RECOGNITION AND MEASUREMENT RULES
70. The following are examples of events that may fall under...
72. A constructive obligation to restructure arises only when an enterprise:...
75. A management or board decision to restructure taken before the...
80. A restructuring provision should include only the direct expenditures arising...
81. A restructuring provision does not include such costs as:
INTERNATIONAL ACCOUNTING STANDARD 38 Intangible assets
INTERNATIONAL ACCOUNTING STANDARD 39 Financial Instruments: Recognition and Measurement
APPENDIX A Application Guidance
INTERNATIONAL ACCOUNTING STANDARD 40 Investment Property
INTERNATIONAL ACCOUNTING STANDARD IAS 41
INTERNATIONAL FINANCIAL REPORTING STANDARD 2 Share-based Payment
INTERNATIONAL FINANCIAL REPORTING STANDARD 6 Exploration for and evaluation of mineral resources
INTERNATIONAL FINANCIAL REPORTING STANDARDS 8 Operating Segments
APPENDIX B Amendments to other IFRSs
B1 References to IAS 14 Segment Reporting are amended to IFRS...
B2 In IFRS 5 Non-current Assets Held for Sale and Discontinued...
B3 In IFRS 6 Exploration for and Evaluation of Mineral Resources,...
B4 In IAS 2 Inventories, paragraphs 26 and 29 are amended...
B5 In IAS 7 Cash Flow Statements, paragraph 50 is amended...
B6 In IAS 19 Employee Benefits, the example illustrating paragraph 115...
B8 In IAS 34 Interim Financial Reporting, paragraph 16 is amended...
B9 IAS 36 Impairment of Assets is amended as described below....
IFRS 1 — FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD...
IFRIC INTERPRETATION 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
APPENDIX Amendments to IFRS 1 First-time Adoption of International Financial Reporting...
IFRIC INTERPRETATION 2 Members’ Shares in Cooperative Entities and Similar Instruments
IFRIC INTERPRETATION 4 Determining whether an arrangement contains a lease
IFRIC INTERPRETATION 6 Liabilities arising from Participating in a Specific Market — Waste...
IFRIC INTERPRETATION 8 Scope of IFRS 2
IFRIC INTERPRETATION 9 Reassessment of Embedded Derivatives
IFRIC INTERPRETATION 10 Interim Financial Reporting and Impairment
IFRIC INTERPRETATION 11 IFRS 2 — Group and Treasury Share Transactions
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